In the sacred discourse of the Garuḍa Purāṇa, Yājñavalkya expounded the path of expiation and purification with clarity and compassion. He first spoke of the importance of performing one hundred and forty piṇḍa offerings in whatever way one is able, emphasizing the necessity of fulfilling these rites for the benefit of the departed. He instructed that, after bathing three times daily, one should undertake the cāndrāyaṇa penance, accompanied by these offerings. If one is burdened by sins not specifically addressed in the scriptures, the cāndrāyaṇa penance alone is a means of purification. Moreover, he declared that those who sincerely perform the kṛcchra penance, motivated by righteousness, are blessed with great prosperity. Concluding this teaching, the chapter on the discernment of expiation as spoken by Yājñavalkya drew to a close, marking a significant segment of the code of conduct within the great Purāṇa of Śrī Garuḍa. Yājñavalkya then turned to the rites of purification for the dead, addressing those devoted to spiritual vows. He explained that for a child less than two years old, neither burial nor water-offerings are performed. When a person passes, relatives, accompanied by others, are to follow from the cremation ground, reciting the Yama hymn with appropriate chanting and using ordinary fire. If the deceased was initiated or maintained sacred fires, the cremation is to be conducted with proper rites. On the seventh or tenth day after the funeral, the family approaches the water to continue the prescribed rituals. He revealed that the ancestors grieve due to this sin, and so, facing the direction of the fathers, water-rites are also to be performed for maternal grandfathers, teachers, and their wives. Sons, friends, wives, fathers-in-law, and officiating priests, desiring to offer water, do so once, reciting the name and lineage of the departed, with speech held in check. However, he cautioned that for heretics, the fallen, those who are not celibate, outcastes, women, or those who follow their desires, such water-rites are not to be performed. Similarly, those who have consumed liquor or have taken their own life are not eligible for purification or water-rites, for the existence of life is fleeting and impermanent, and mourning is unnecessary. Yājñavalkya advised that, after performing the rites as best as one can, the family should return home, placing neem leaves at the doorway as prescribed. Upon entering the house, one should rinse the mouth, touch fire, water, cow dung, cow urine, and mustard seeds, and, after touching a stone, step inside slowly. These acts, along with bathing and self-restraint, purify those who have touched the deceased. Those who have consumed purchased food should sleep separately on the ground; food offered for the departed, prepared for the rice-ball sacrifice, should be provided for three days. Water should be left in the open for one day, and milk placed in an earthen vessel. Vaitāna worships and other scripturally prescribed rites are to be performed. For a child born with teeth, immediate purification is prescribed. In the case of tonsure, impurity lasts for one night; otherwise, three nights, and then ten nights, are observed according to rule. These periods—three or ten nights—are considered the impurity due to death. For children under two years, impurity from both birth and death affects only the mother. Between birth and death, the remaining days determine the period of impurity: ten, twelve, or fifteen days, depending on one’s class. For the death of infants, impurity lasts thirty days. For girls given in marriage without ceremony and for children, purification is prescribed. For teachers, disciples, maternal uncles, learned Brahmins, sons not born of the wife, and wives who have gone elsewhere, impurity is observed only on the day of residence or kingship. For those killed by kings, cows, or Brahmins, and for suicides, purification is immediate. No impurity is observed for those killed by poison or similar causes, nor for sacrificers, vow-keepers, celibates, donors, or knowers of Brahman. In times of gifts, marriages, sacrifices, battle, upheaval, or great distress, immediate purification is prescribed. Time, fire, ritual, earth, wind, mind, knowledge, austerity, recitation, repentance, and fasting—all these are means by which one attains purification. Yājñavalkya further taught that the gift from one who acts improperly, or even the flow of a river, can purify. In times of distress, a twice-born may take up the work of a kṣatriya or a vaiśya for livelihood. Fruits, soma, cloth, vegetables, curd, milk, ghee, water, sesame rice, juice, salt, honey, lac, cooked food, and oblations are all suitable for use and trade. Cloth, stones, wine, flowers, vegetables, earth, leather sandals, antelope skin, silk, salt, and beans are also permitted. However, a vaiśya should not sell oil-cake, roots, or fragrant substances, and sesame and grains should only be sold for righteous purposes or livelihood. Salt and similar items should not be sold. If a twice-born is in distress and accepts from the lowly, he is not tainted, just as the sun remains pure. He may pursue agriculture and similar work, but horses should not be sold. Should a brāhmaṇa, kṣatriya, or vaiśya be destitute and without means, the king is to provide a righteous livelihood for him. At this point, Sūta narrated how Parāśara spoke to Vyāsa about dharma concerning varṇa and āśrama, pondering whether beings diminish or arise in each cycle of destruction and creation. He explained that the Veda, Smṛti, and good conduct—as established by the Veda—are always to be remembered as dharma for brāhmaṇas and others, as taught by Manu and the sages. In the Kali age, giving is considered dharma, though the doer may be abandoned; sinful acts in Kali bear fruit for years as a curse. By proper conduct, one fulfills all six daily duties: twilight worship, bathing, recitation, fire offering, and worship of gods, guests, and others. A brāhmaṇa steadfast in vows is rare, as are ascetics; a kṣatriya, having conquered enemy armies, should rule the earth. A vaiśya should engage in trade and agriculture, and a śūdra should serve the twice-born. One falls from righteousness by eating forbidden food, stealing, or consorting with the forbidden. A twice-born, while farming, should not overwork a tired ox; half the day should be devoted to bathing, related duties, and feeding brāhmaṇas. The five sacrifices must be performed, harsh criticism avoided, and sesame oil not sold. Above all, a sacrifice performed in a slaughterhouse is sinful. Thus, through these teachings, the sages conveyed the sacred paths of expiation, purification, and right conduct, guiding all towards righteousness in every age.